Peerless Company bought Special Products Division in 2010 ond appropriately recorded $500.000 of goodwill related to the purchase. On December 31, 2011, the fol value of Special Products DMslon s $3.400.000 and it is corled on General Product's book for a total of 34.000.000, including the good. An analysis of far value of Special Products Division not ostets indicates $3.000.000, excluding the 9900wt on December 31, 2011. What goodwil Impairment should be recognized by Peerless in 20110